central excise duty on raw materials purchased in domestic market for making turbine for wind energy

[JOSEPH MATHEW]

Our company is supplying raw materials to a customer who is manufacturing turbine for wind energy. As per the customer the Excise duty should be zero. If so than in the budget 2015 , than please anyone give me the section no from where it is exempted.

thanks

[Mahir S]

Sir,

YOU may study serial no. 332/332A of exemption notification no. 12/2012 CE Dated 17.03.2012.

Also the customer is bound to provide the exemption notification details in his purchase order.

AI Summary

Excise duty exemption for raw materials used in wind turbine manufacture requires provision of exemption notification details in purchase orders. Reliance on the central excise exemption notification regime is required for raw materials supplied for manufacture of wind-energy turbines; specific serial entries in the exemption notification grant duty exemption for specified inputs, and the purchaser must provide the applicable exemption notification details in the purchase order to claim the concession.